2014 (8) TMI 376

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..... enefit like refund of tax incidence on export of goods. I consider that the level of co-relation established by the appellant through the different documents is sufficient for granting the refund. Therefore, I set aside the impugned order and order that the impugned refund may be granted to the appellants - Decided in favour of assessee. - E/3373-3374/2012 - Final Order Nos. 1613-1614/2012-SM(BR) .....

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..... ued by the courier agency specifies the importer-export (IEC) Code number of the exporter, export invoices number, nature of courier, the destination of the courier including the name and address of the recipient of the courier; (ii) The exporter produces evidence to link the use of courier service to export goods; 2. The appellants produced their invoices for export of goods. The appel .....

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..... e is a specific condition in the notification that the invoice issued by the courier should indicate the IEC of the exporter. This condition is not satisfied and hence refund cannot be granted. 5. Considered arguments of both sides. I find that there is a minor infraction of the condition specified in the notification but that cannot be reason for denying a substantial benefit like refund of ta .....

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